- A company argued that renting squash and padel courts is VAT-exempt rental of real estate, not taxable sports provision.
- The tax inspector said it was allowing sports activities, subject to the 9% VAT rate.
- The District Court of The Hague agreed with the company: the courts were passively made available and this counts as VAT-exempt rental.
- Key factors were exclusive use for a fixed period, no staff or supervision on the courts, limited maintenance, and no extra services like racket or ball rental.
- Toilets, changing rooms, and occasional contact with staff did not change the court rental into a sports service.
Source: fiscount.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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